Sky Company is unable to reconcile the bank balance at January $31.$ Sky$\text{'}$s reconciliation is as follows.

$\backslash$table$[[$Cash balance per bank,$$5,300$

Journalize the entries required by the reconciliation. $($Credit account titles are automatically Indented when amount is entered. Do not indentmanually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$1.$

$($To record NSF check.$)$

$2.$

$($To record bank service charge.$)$